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    Audit and Attest Standards, Including Clarified Standards

    Overview Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers
    Published on November 17, 2014

    Audit and Attest Standards Team

    Roster Part of the Auditing Standards Board's (ASB) mission is to promote high quality, objective audit and attestation services at a reasonable cost and in the best interests of the profession and the beneficiaries of those services, with the ultimate purpose of serving the public...
    Published on May 26, 2010

    Audit Standards Board Members Biographies

    Article The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
    Published on December 23, 2014

    Recently Issued Audit Interpretations

    Guidance Recently Issued Audit Interpretations
    Published on April 22, 2014

    Accounting and Audit Links

    Article ...Defense Contract Audit Agency Under the authority, direction, and control of the Under Secretary of Defense (Comptroller), DCAA is responsible for performing all contract audits for the Department of Defense Department of...
    Published on June 10, 2011

    Comment Letters received on Improving the Clarity of ASB Standards

    Comment Letters Letters of Comment Received on the Discussion Paper on Improving the Clarity of ASB Standards
    Published on April 30, 2010

    Directory of Audit and Attest Standards Team Members

    Article
    Published on March 03, 2011

    AU section 322

    Professional Standards This section provides guidance on considering the work of internal auditors and on using internal auditors to provide direct assistance to the auditor in an audit performed in accordance with generally accepted auditing standards
    Published on November 15, 2013

    AU section 801

    Professional Standards This section is applicable when an auditor is engaged, or required by law or regulation, to perform a compliance audit in accordance with generally accepted auditing standards; the standards for financial audits under Government Auditing Standards; and a governmental audit requirement that requires an auditor to express an opinion...
    Published on November 20, 2013

    AU section 350

    Professional Standards This section provides guidance for planning, performing, and evaluating audit samples. It describes uncertainty, substantive tests of details, tests of controls, and dual-purpose samples. The section also explains how to select a sampling approach
    Published on November 14, 2013

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